CLA-2-62:OT:RR:NC:N3:357
Mr. Michael Packard
Dash America Inc., dba Pearl Izumi USA
101 S. Taylor Ave.,
Louisville, CO 80027
RE: The tariff classification of a man’s jacket from China
Dear Mr. Packard:
In your letter dated October 7, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Two samples were submitted with your request. The determination for style 11131405 will be issued with ruling N258824.
Style 11131513, Men’s Elite Barrier Convertible Jacket, has an outer material composed of a 100% polyester woven fabric. It has a full front opening with a zipper that extends to the top of the collar, long sleeves with elastic at the ends, zippered pockets at the waist and in the lower back and a hemmed bottom with an elasticized drawstring and cord locks. The sleeves and the upper back of the jacket are secured to it by a combination of zippers and hook and loop fasteners. The jacket can be converted into a vest consisting of woven and mesh fabrics by removing this portion. While this garment may be worn either as a jacket or as a vest, as a composite good it is considered to be a jacket for tariff purposes.
With your letter you submitted a test report from an independent laboratory certifying that the garment passed the water resistance test. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Based on the information you provided the applicable subheading for style 11131513 will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Water resistant. The rate of duty will be 7.1 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division